(2018) 403 ITR 49 ( DELHI) DIT (E) v. DELHI PUBLIC SCHOOL SOCIETY

400 ITR 66High Court2018#17942 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2020.

Judgments citing (2018) 403 ITR 49 ( DELHI) DIT (E) v. DELHI PUBLIC SCHOOL SOCIETY

NATIONAL PAYMENTS CORPORATION OF INDIA,MUMBAI vs. DCIT (E) 2(1), MUMBAI

ITA 3382/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Jul 2020AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Soli E.Dastur (Ld. Sr. Counsel)For Respondent: Shri Rahul Raman-CIT- DR
Section 11Section 11(2)Section 12Section 13Section 13(3)Section 2(15)Section 25

…010-11 & 2011-12. The assessee agitated the same successfully before Hyderabad Tribunal which is reported at 63 Taxmann.com 297. The revenue contested the said order before Hon’ble High Court of Andhra Pradesh & Telangana wherein by judgment dated 09/10/2017 (400 ITR 66), the revenue’s appeals were dismissed for both the years. The Special Leave Petition preferred by the revenue against the same has subsequently been dismissed by Hon’ble Supreme Court vide SLP No. 19564/2018 dated 20/07/2018. The copies of orders / judgements have been placed on record. The Ld. Sr. Counsel submitted that the assessee’s took over…

NATIONAL PAYMENTS CORPORATION OF INDIA,MUMBAI vs. DCIT (E) 2(1), MUMBAI

ITA 5431/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Jul 2020AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Soli E.Dastur (Ld. Sr. Counsel)For Respondent: Shri Rahul Raman-CIT- DR
Section 11Section 11(2)Section 12Section 13Section 13(3)Section 2(15)Section 25

…010-11 & 2011-12. The assessee agitated the same successfully before Hyderabad Tribunal which is reported at 63 Taxmann.com 297. The revenue contested the said order before Hon’ble High Court of Andhra Pradesh & Telangana wherein by judgment dated 09/10/2017 (400 ITR 66), the revenue’s appeals were dismissed for both the years. The Special Leave Petition preferred by the revenue against the same has subsequently been dismissed by Hon’ble Supreme Court vide SLP No. 19564/2018 dated 20/07/2018. The copies of orders / judgements have been placed on record. The Ld. Sr. Counsel submitted that the assessee’s took over…

GEMMOLOGICAL INSTITUTE OF INDIA,MUMBAI vs. ADDL DIT (E) RG -II, MUMBAI

The appeal stands allowed for statistical purposes

ITA 5133/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Jul 2019AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Chaudhary Arun Kumar Singh- Ld. DR
Section 11Section 2(15)

…ty for the furtherance of the said objective would not fall within the expression trade, business or commerce. 1.8 Similar is the view of Hon’ble Telangana and Andhra Pradesh High Court in Pr.CIT V/s Institute of Development and research in Banking Technology 400 ITR 66 09/10/2017. Similar view has been taken by various co-ordinates benches of the Tribunal in various decisions. 2.1 In the background of above legal propositions, the assessee before us, is a Trust registered u/s 12A since 1973 and claimed deduction u/s 11 in its return of income reflecting deficit of Rs.17.35 Lacs. The exemption u/s 11 was earlier…

ITO (E), NEW DELHI vs. M/S. WRESTLING FEDERATION OF INDIA, NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 2063/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Dec 2018AY 2012-13

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 11Section 11(1)(c)Section 12ASection 2Section 2(15)Section 4A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2010-11 Income Tax Officer (E), vs. Wrestling Federation of India, Ward 2(3), New Delhi. Room No. 10 & 11, NDMC Building, Palika Place, Panchkuian Road, New Delhi. PAN- AAATW0613M (Appellant) (Respondent) Assessment Year: 2012-13 Income Tax Officer (E), vs. Wrestling Federation of India, 21, Ward 2(3), New Delhi. Ashoka Road, New Delhi . PAN- AAATW0613M (Appellant) (Respondent) Appellant by Sh. Sanjay Tripathi, Sr. DR Respondent by Sh. K.P. Ganguli,…

ITO (E), NEW DELHI vs. M/S WRESTLING FEDERATION OF INDIA, NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4755/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 11Section 11(1)(c)Section 12ASection 2Section 2(15)Section 4A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2010-11 Income Tax Officer (E), vs. Wrestling Federation of India, Ward 2(3), New Delhi. Room No. 10 & 11, NDMC Building, Palika Place, Panchkuian Road, New Delhi. PAN- AAATW0613M (Appellant) (Respondent) Assessment Year: 2012-13 Income Tax Officer (E), vs. Wrestling Federation of India, 21, Ward 2(3), New Delhi. Ashoka Road, New Delhi . PAN- AAATW0613M (Appellant) (Respondent) Appellant by Sh. Sanjay Tripathi, Sr. DR Respondent by Sh. K.P. Ganguli,…

(2018) 403 ITR 49 ( DELHI) DIT (E) v. DELHI PUBLIC SCHOOL SOCIETY (400 ITR 66) — Cited in 5 Judgments | BharatTax